Au Coin Perdu: what changed
Au Coin Perdu
Largest movements
- Tangible fixed assets +€40,027
up €40,027 (+128%), from €31,178 to €71,206
of which Furniture and vehicles: +€45,382
- Receivables within one year +€10,228
up €10,228 (+171%), from €5,983 to €16,212
of which Other amounts receivable: +€10,471
- Intangible fixed assets -€4,200
down €4,200 (-11.1%), from €37,800 to €33,600
- Cash -€4,145
down €4,145 (-3.6%), from €116,359 to €112,214
mainly Investment in fixed assets (net) (-€59,142) and Net result for the year (-€19,977)
- Trade debts +€34,347
up €34,347 (+1,065%), from €3,226 to €37,572
- Debts after one year +€21,057
up €21,057 (+8.8%), from €240,000 to €261,057
- Reserves -€19,977
down €19,977 (-47.1%), from €42,430 to €22,453
- Current portion of long-term debt +€18,830
new in 2025: €18,830
- Tax, wage and social debts -€18,599
down €18,599 (-70.5%), from €26,383 to €7,784
of which Taxes: -€13,999
- Gross operating margin -€54,577
down €54,577 (-55.9%), from €97,580 to €43,003
- Taxes -€14,033
down €14,033 (-100%), from €14,033 to €0
- Depreciation +€10,820
up €10,820 (+86.6%), from €12,494 to €23,315
- Financial charges +€9,384
up €9,384 (+41.6%), from €22,563 to €31,947
- Other operating charges +€1,447
up €1,447 (+23.0%), from €6,283 to €7,730
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €334,275 | €378,847 | +€44,572 | +13.3% |
| Fixed assets | 21/28 | €68,978 | €104,806 | +€35,827 | +51.9% |
| Intangible fixed assets | 21 | €37,800 | €33,600 | -€4,200 | -11.1% |
| Tangible fixed assets | 22/27 | €31,178 | €71,206 | +€40,027 | +128% |
| Plant, machinery and equipment | 23 | €31,178 | €25,824 | -€5,355 | -17.2% |
| Furniture and vehicles | 24 | - | €45,382 | +€45,382 | |
| Current assets | 29/58 | €265,297 | €274,041 | +€8,744 | +3.3% |
| Stocks and contracts in progress | 3 | €140,015 | €140,129 | +€114 | +0.1% |
| Stocks | 30/36 | €140,015 | €140,129 | +€114 | +0.1% |
| Amounts receivable within one year | 40/41 | €5,983 | €16,212 | +€10,228 | +171% |
| Trade receivables | 40 | €4,387 | €4,144 | -€243 | -5.5% |
| Other amounts receivable | 41 | €1,596 | €12,067 | +€10,471 | +656% |
| Cash at bank and in hand | 54/58 | €116,359 | €112,214 | -€4,145 | -3.6% |
| Deferred charges and accrued income | 490/1 | €2,940 | €5,486 | +€2,547 | +86.6% |
| Total equity and liabilities | 10/49 | €334,275 | €378,847 | +€44,572 | +13.3% |
| Equity | 10/15 | €54,430 | €34,453 | -€19,977 | -36.7% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €42,430 | €22,453 | -€19,977 | -47.1% |
| Distributable reserves | 133 | €42,430 | €22,453 | -€19,977 | -47.1% |
| Amounts payable | 17/49 | €279,845 | €344,395 | +€64,549 | +23.1% |
| Amounts payable after more than one year | 17 | €240,000 | €261,057 | +€21,057 | +8.8% |
| Financial debts | 170/4 | €240,000 | €261,057 | +€21,057 | +8.8% |
| Amounts payable within one year | 42/48 | €38,745 | €80,838 | +€42,092 | +109% |
| Current portion of amounts payable after more than one year | 42 | - | €18,830 | +€18,830 | |
| Trade debts | 44 | €3,226 | €37,572 | +€34,347 | +1,065% |
| Suppliers | 440/4 | €3,226 | €37,572 | +€34,347 | +1,065% |
| Taxes, remuneration and social security | 45 | €26,383 | €7,784 | -€18,599 | -70.5% |
| Taxes | 450/3 | €20,283 | €6,284 | -€13,999 | -69.0% |
| Remuneration and social security | 454/9 | €6,100 | €1,500 | -€4,600 | -75.4% |
| Other amounts payable | 47/48 | €9,137 | €16,651 | +€7,515 | +82.3% |
| Accrued charges and deferred income | 492/3 | €1,100 | €2,500 | +€1,400 | +127% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,494 | €23,315 | +€10,820 | +86.6% |
| Other operating charges | 640/8 | €6,283 | €7,730 | +€1,447 | +23.0% |
| Gross operating margin | 9900 | €97,580 | €43,003 | -€54,577 | -55.9% |
| Operating profit (loss) | 9901 | €78,802 | €11,958 | -€66,844 | -84.8% |
| Financial income | 75/76B | €223 | €12 | -€212 | -94.8% |
| Recurring financial income | 75 | €223 | €12 | -€212 | -94.8% |
| Financial charges | 65/66B | €22,563 | €31,947 | +€9,384 | +41.6% |
| Recurring financial charges | 65 | €22,563 | €31,947 | +€9,384 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | €56,463 | -€19,977 | -€76,440 | |
| Income taxes | 67/77 | €14,033 | €0 | -€14,033 | -100% |
| Profit (loss) for the period | 9904 | €42,430 | -€19,977 | -€62,407 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,430 | -€19,977 | -€62,407 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.